Singapore legislation
Section 35
Section 35
Holding out as provisional member or registered accountant or licensed accountant
After 13th December 1963 no person unless he is registered under the provisions of this Act —
shall hold himself out to be a provisional member or a registered accountant or a licensed accountant;
shall adopt, use or exhibit the term “provisional member of the Singapore Society of Accountants” or “registered accountant of the Singapore Society of Accountants” or “licensed accountant of the Singapore Society of Accountants”; or
shall adopt, use or exhibit the term “accountant” or any other similar term or name in such circumstances as to indicate or to be capable of being understood as indicating or to be likely to lead persons to infer that he is a provisional member or a registered accountant or a licensed accountant. [36